Resigned state Rep. Girod Jackson III was summoned Friday to a Sept. 5 arraignment on federal charges of tax fraud involving his bankrupt construction company. At that court hearing, the Marrero Democrat, who quit his 87th District seat after he was charged on Thursday, will be asked to enter a plea.

Jackson is likely to plead guilty, judging from the format of the charges against him, but not until later. That's because the arraignment is scheduled before a magistrate judge, who is not allowed by law to take guilty pleas in felony cases; only a district judge may do so.

Prosecutors leveled charges of tax fraud and failure to file taxes against Jackson in a bill of information, instead of securing a bill of indictment from a grand jury. (Read the charges.) Tax fraud is a felony, which requires an indictment unless the defendant has waived his right to indictment and has agreed to be charged in a bill of information. Such arrangements often indicate a defendant has already agreed to plead guilty, and to testify against other potential defendants.

The tax fraud charges stem from Jackson's work as the sole owner and operator of Diversified Ventures LLC, a construction and project management company that declared bankruptcy July 23. At that time, the company reported total assets of $50 - money in a checking account -- but liabilities of $279,500, most of it in delinquent federal and state taxes, according to Bankruptcy Court records. (Read the bankruptcy filing.)

After the criminal charges were filed Thursday, Jackson resigned his House seat. He had held it more than five years.

He issued a public statement acknowledging, in part, his tax errors: "Several years ago, there were filing errors on my business tax returns and delayed initial filings arising from accounting errors and oversight. Today, I have accepted the consequences of those mistakes.''

But in his official resignation letter, he made no mention of his tax troubles. The closest he came was saying, "I have reached a place in my life where I must give all of my attention to my family's and my own well-being, as a private citizen." (Read the resignation letter.)

A special election must be called to fill the House seat. No date has been set.